TTB requires that tobacco products be identified by statements of information on packages, cases, and containers of tobacco products. TTB uses this information to validate the receipt of excise tax revenue, the determination of tax liability, and the verification of claims.
On February 4, 2009, President Obama signed into law the ChildrenÂs Health Insurance Program Reauthorization Act of 2009, Pub. L. 111-3, 123 Stat. 8 (Âthe ActÂ). Section 701 of the Act included amendments to the Internal Revenue Code of 1986 (IRC) that increased the rates of Federal excise taxes on tobacco products and cigarette papers and tubes removed from the factory, or from internal revenue bond, or from Customs custody, on or after April 1, 2009.
We are requesting an emergency approval of 1513-0101 to adhere to the change in the law. This information collection is being amended to reflect the new requirements related to the notice requirement on tobacco products as a means of determining the classification of certain tobacco products, where the definition includes a consideration of how a product is likely to be offered to or purchased by consumers. In T.D. TTB-78, published in the Federal Register on June 22, 2009, TTB amended its regulations regarding the marks and notices requirement on certain tobacco products so that the products could be distinguished from each other and the proper tax rate could be applied to the products in question.
TTB is currently in the process of issuing a new temporary rule that will amend the regulations promulgated in T.D. TTB-78. This new temporary rule will ease the collection of information burden on a small group of industry members by extending the use-up date for existing packaging, and in certain instances delay the application of the new classification rule. The emergency approval is needed as soon as possible.
Thank you for your assistance.
PL:
Pub.L. 111 - 3 701
Name of Law: Children's Health Insurance Program Reauthorization Act of 2009
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Marks and Notices on Packages of Tobacco Products, TTB REC 5210/13